DOCTEUR CHEVALIER: what changed
What changed
DOCTEUR CHEVALIER
NACE 86.210, General medical practice
filed annual accounts (NBB)
Net result for the year
€126,223
2024 · €106,130+€20,093
Equity
€525,735
2024 · €477,927+€47,808
Cash
€111,793
2024 · €125,179-€13,385
Balance sheet total
€850,209
2024 · €837,109+€13,101
Largest movements
Assets
- Current investments +€33,000
up €33,000 (+10.8%), from €306,342 to €339,341
- Cash -€13,385
down €13,385 (-10.7%), from €125,179 to €111,793
mainly Contributions, distributions and other (-€78,414) and Debts after one year (-€59,810)
Equity and liabilities
- Debts after one year -€59,810
down €59,810 (-28.6%), from €208,929 to €149,119
- Other debts +€58,320
up €58,320 (+149%), from €39,267 to €97,587
- Reserves +€47,808
up €47,808 (+10.4%), from €459,327 to €507,135
of which Distributable reserves: +€47,808
- Current portion of long-term debt -€21,147
down €21,147 (-26.1%), from €80,957 to €59,810
- Tax, wage and social debts -€10,833
down €10,833 (-38.9%), from €27,867 to €17,033
Income statement
- Gross operating margin +€22,411
up €22,411 (+9.6%), from €234,435 to €256,846
- Depreciation -€14,717
down €14,717 (-25.3%), from €58,137 to €43,421
- Financial charges +€12,674
up €12,674 (+467%), from €2,712 to €15,386
- Taxes +€8,678
up €8,678 (+15.9%), from €54,434 to €63,112
- Staff costs -€6,624
no longer reported in 2025 (was €6,624)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€106,130
Gross operating margin
+€22,411
Staff costs
+€6,624
Depreciation
+€14,717
Other operating charges
-€1,961
Financial income
-€346
Financial charges
-€12,674
Taxes
-€8,678
Result 2025
€126,223
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€221,672
Investment
-€75,686
Financing
-€159,371
Cash 2024
€125,179
From operations (derived)
+€221,672
Net result for the year
+€126,223
Depreciation
+€43,421
Receivables within one year
+€7,212
Deferred charges and accrued income
-€1,433
Trade debts
-€2,162
Tax, wage and social debts
-€10,833
Other debts
+€58,320
Accrued charges and deferred income
+€925
Investment (derived)
-€75,686
Investment in fixed assets (net)
-€42,686
Current investments
-€33,000
Financing
-€159,371
Debts after one year
-€59,810
Current portion of long-term debt
-€21,147
Contributions, distributions and other
-€78,414
Cash 2025
€111,793
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €837,109 | €850,209 | +€13,101 | +1.6% |
| Fixed assets | 21/28 | €383,969 | €383,235 | -€734 | -0.2% |
| Tangible fixed assets | 22/27 | €383,969 | €383,235 | -€734 | -0.2% |
| Land and buildings | 22 | €320,281 | €308,040 | -€12,241 | -3.8% |
| Plant, machinery and equipment | 23 | €5,190 | €2,768 | -€2,423 | -46.7% |
| Furniture and vehicles | 24 | €58,498 | €72,427 | +€13,929 | +23.8% |
| Current assets | 29/58 | €453,139 | €466,975 | +€13,835 | +3.1% |
| Amounts receivable within one year | 40/41 | €10,892 | €3,680 | -€7,212 | -66.2% |
| Trade receivables | 40 | €9,821 | €3,680 | -€6,141 | -62.5% |
| Other amounts receivable | 41 | €1,071 | - | -€1,071 | |
| Current investments | 50/53 | €306,342 | €339,341 | +€33,000 | +10.8% |
| Cash at bank and in hand | 54/58 | €125,179 | €111,793 | -€13,385 | -10.7% |
| Deferred charges and accrued income | 490/1 | €10,728 | €12,160 | +€1,433 | +13.4% |
| Total equity and liabilities | 10/49 | €837,109 | €850,209 | +€13,101 | +1.6% |
| Equity | 10/15 | €477,927 | €525,735 | +€47,808 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €459,327 | €507,135 | +€47,808 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,136 | €10,136 | = | 0.0% |
| Distributable reserves | 133 | €447,331 | €495,139 | +€47,808 | +10.7% |
| Amounts payable | 17/49 | €359,182 | €324,474 | -€34,707 | -9.7% |
| Amounts payable after more than one year | 17 | €208,929 | €149,119 | -€59,810 | -28.6% |
| Financial debts | 170/4 | €208,929 | €149,119 | -€59,810 | -28.6% |
| Amounts payable within one year | 42/48 | €150,253 | €174,430 | +€24,177 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €80,957 | €59,810 | -€21,147 | -26.1% |
| Trade debts | 44 | €2,162 | - | -€2,162 | |
| Suppliers | 440/4 | €2,162 | - | -€2,162 | |
| Taxes, remuneration and social security | 45 | €27,867 | €17,033 | -€10,833 | -38.9% |
| Taxes | 450/3 | €27,867 | €17,033 | -€10,833 | -38.9% |
| Other amounts payable | 47/48 | €39,267 | €97,587 | +€58,320 | +149% |
| Accrued charges and deferred income | 492/3 | - | €925 | +€925 | |
| Non-recurring operating income | 76A | - | €18,362 | +€18,362 | |
| Remuneration, social security and pensions | 62 | €6,624 | - | -€6,624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,137 | €43,421 | -€14,717 | -25.3% |
| Other operating charges | 640/8 | €6,743 | €8,704 | +€1,961 | +29.1% |
| Gross operating margin | 9900 | €234,435 | €256,846 | +€22,411 | +9.6% |
| Operating profit (loss) | 9901 | €162,931 | €204,721 | +€41,790 | +25.6% |
| Financial income | 75/76B | €346 | €0 | -€346 | -100.0% |
| Recurring financial income | 75 | €346 | €0 | -€346 | -100.0% |
| Financial charges | 65/66B | €2,712 | €15,386 | +€12,674 | +467% |
| Recurring financial charges | 65 | €2,712 | €15,386 | +€12,674 | +467% |
| Profit (loss) for the period before taxes | 9903 | €160,564 | €189,335 | +€28,771 | +17.9% |
| Income taxes | 67/77 | €54,434 | €63,112 | +€8,678 | +15.9% |
| Profit (loss) for the period | 9904 | €106,130 | €126,223 | +€20,093 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €106,130 | €126,223 | +€20,093 | +18.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.